Export of service

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CA Chetan Singhal (Querist)
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13 July 2012 Sir,
Please suggest me that what will be the liability of Service tax in case of Export of service,

I also want to know whether I have to pay first service tax than it will be refund to me or I am not require to submit the service tax in case of export of service

RENGARAJ R.K

RENGARAJ R.K (Expert)
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13 July 2012 Are you a 100% EOU?

You need not pay the tax as the export services are exempted by notn. Please go thro the governing provision for export. You have to file the return and your turnover in the exemption column meant for export.

Export of services shall now be governed by new provisions in the Service Tax Rules 1994, namely rule 6A. The essential requisites before a service can be designated as export service are:

It must be a service as defined under sub-section 44 of section 65B
by a service provider located in the taxable territory
to a service receiver located outside India
the service is not a service specified in the negative list
the place of provision of the service is outside India
the payment for such service is received by the service provider in convertible
foreign exchange
the service provider and service receiver are not merely establishments of a
distinct person by virtue of item (b) of Explanation 2 of clause 44 of section
65B of the Act.

The answer to all questions above must be yes to avail the status of export of service.

CA BHARATH KUMAR

CA BHARATH KUMAR (Expert)
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13 July 2012 export service under EOU/SeZ its exempt

CA BHARATH KUMAR

CA BHARATH KUMAR (Expert)
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13 July 2012 sorry 100% EOU UNITS ONLY EXEMPTED

CA Chetan Singhal

CA Chetan Singhal (Querist)
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13 July 2012 if we are not 100% EOU but some time we provide export service than what will be happened

Arun Gulati

Arun Gulati (Expert)
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14 July 2012 whether you are EOU or not, if you are satisfying conditions of Rule 6A, then you are exempt from service tax, need not to charge service tax on taxable value.

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